2019 (7) TMI 644

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....der dated 7th January, 2019 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3812/Del/2015 for the Assessment Year 2009-2010. 2. Two questions are sought to be urged by the Revenue. The first concerns the ITAT upholding the order of the Commissioner of Income Tax (Appeals) ['CIT(A)'] deleting the disallowance of depreciation claimed at a higher rate of 60% on point of service (POS)....